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  • Section D: Distributions made

    This section allows you to insert the distributions made by the fund.

    An ancillary fund should only make distributions to DGRs that are covered by item 1 of the table section 30-15 of the ITAA 1997.Item 1 DGRs are DGRs that are not Ancillary Funds. The ABN Lookup – deductible gift recipientExternal Link list on the Australian Business Register website shows whether an entity is an Item 1 DGR.

    A distribution includes the provision of money, property or benefits, and is sometimes referred to by funds as a grant.

    11 Distributions made

    Insert distributions that were made in the current financial year. Where distributions were made to the same recipient, add all distributions made to that recipient and enter the total.

    If there is insufficient space, use an extra Section D page. Save a copy of extra pages for your own records.

    List the names of the entities to which distributions were made, include their ABNs, and the breakdown of distributions into the amount of money or the value of property.

    A – Name of recipient

    Insert the full name of the recipient of the distribution. Check this by searching for the name or ABN of the entity on ABN Lookup – deductible gift recipientsExternal Link.

    B – ABN of recipient

    Insert the ABN of the recipient of the distribution. Check the ABN is correct by searching on ABN Lookup – deductible gift recipientsExternal Link.

    C – Money distributed

    Insert the amount of money distributed to the recipient. Add all distributions made to the same recipient and enter the total amount. Do not include cents in the total. Do not include expenses or fees incurred by your organisation.

    D – Market value of property distributed

    Insert the market value of property distributed to the recipient. Combine all distributions made to the same recipient and enter one amount. Do not include cents in the total.

    E – Total value of distributions made (total of all C and D amounts)

    Insert the total value of distributions made – that is, the total of all amounts in labels C and D.

    Last modified: 09 Jul 2021QC 66333